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Journal : Equilibrium : Journal Of Economics and Development Studies

PELUANG DAN TANTANGAN IMPLEMENTASI CORE TAX ADMINISTRATION SYSTEM (CTAS) DALAM MENDORONG TRANSFORMASI LAYANAN PAJAK DI INDONESIA Wati, Rahma; Ashofi, Almanuri; Andriani, Feni
Equilibrium: Journal of Economics and Development Studies Vol 3 No 1 (2025): EQUILIBRIUM: Journal of Economics and Development Studies
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/Equilibrium.3.1.236-248

Abstract

The Core Tax Administration System (CTAS), launched in January 2024, marks a major step in Indonesia’s digital tax reform. This study examines its opportunities and challenges in transforming tax services. Using a qualitative approach through literature review and content analysis of secondary data, particularly media reports and public documents, the research finds that CTAS has strong potential to improve efficiency, transparency, and integration of tax administration. However, implementation has been hindered by technical disruptions, uneven infrastructure, limited human resource readiness, and low digital literacy among taxpayers. The accelerated rollout without extensive pilot testing also led to operational issues and declining user trust. To address these obstacles, the study highlights the need for continuous system evaluation, capacity building for tax officials, and comprehensive taxpayer education. Ensuring inclusiveness and reliability will be crucial for CTAS to function not only as a technological innovation but also as a foundation for sustainable tax service transformation.
Co-Authors Ahmad Ridhay Amalia, Nala Anisa, Fera Aprilia, Ika Riswi Aritonang, Mona Natalia Ashofi, Almanuri Astuti N, Veronica Sri Ayubi, Muhammad Ali Baharuddin, Dharina Dahri Dahlan, Dahri Darpiza, Gustina Destiara, Meyninda Dewi Anggun Oktaviani Diany Mairiza Dina, Salma Eko Wahyono, Eko Emmy Solina Fadlly, Teuku Andi Faizi, Isnaini Farid Al Ridhwan Faridatun Nisak, Novi Fariki, La ode Ali Farrah Fahdhienie Fathiariani, Liza Febrianawati Yusup, Febrianawati Febriyanti, Nadila Feni Andriani Ferdinand Salomo Leuwol Fitrasih, Ria Funna, Nanda Haerunisya, Andi Haldin Hafizah, Indriah Harmoko Harmoko, Harmoko Hasbi Ali, Hasbi Hasyim, Budi Hunafa, Zartasya Husna, Siti Sarah Ihsan, Dzikry Muhammad Indriyani, Sari Irwan P., Andi Yunita Istiqamah ita Kartika Rose Rachmadi Khairunnisa Kusniawati, Noer Aini Lathifatur rahmah Lukitaningsih Lukitaningsih Maksin, Mastina Melianus Salakory, Melianus Meliya Wati Mhd Hidayattullah Mulya, Ikhsan Hadi Murtafi'ah, Rizka Mutia, Sunnia Naila Fauza Najmi, Dea Neli Purwani Ni Ketut Sumarni Nirmala Sari Noer, Zeni Muhamad Nopriani , Yora Norfajrina Nourma Ulva Kumala Devi Novi Purnama Sari Nurhidayat Nurhidayat Nurrahmatina, Annisa Nurul Himmah Oknaryana Pertiwi, Agustina Ambar Priyatna, Ajeng Silvi Putri, Berliana Ramadhan Sumarmin Ramadhani, Shofi Ramadhani, Syania Eka rangki, la Ratna REZKI, REZKI Rizkia, Nur Samudera, Amelia Putri Disar Saragih, Revi Br Sastrawan, Sandri Satifa, Yoriza Sentosa, Ridho Wahyu Sessi Rewetty Rivilla Simbolon, Kartika Sarma Siti Asiyah Su'ud, Moch. Syarifin, Andi Noor Kholidha Tedy Herlambang, Tedy Tisna Harmawan, Tisna Tsania, Delvani Tri Wahyuni, Ian Wahyuni, Srie Widyasalma, Sinta Chairunisa Widyastuti, Titik Mulat Wijayanti, Indah Oktari Zuhriah, Lailatul